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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45C - Uniform Sales And Use Tax Administration Act > Section 10-45C-2 - Legislative findings.

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Section 10-45C-2 - Legislative findings.

10-45C-2. Legislative findings. The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

Source: SL 2002, ch 64, § 2.

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